Sanjiv Khanna, J. (Oral):--

1. Appellate Tribunal, Value Added Tax (Tribunal, for short) vide order dated 25th April, 2008 in Appeal No. 49/STT/04-05 relating to assessment year 2000-01 (Local), has referred the following question of law to this Court under Section 45(1) of the Delhi Sales Tax Act, 1975 (for short, Act):-

“Whether in the facts and circumstances of the case, the appellant Appellate Tribunal VAT was correct in holding that the transfer of property in the goods from the appellant company to M/s Hyaat, Katmandu (Nepal) took place after and not before the goods were cleared for export out of India?”

2. The Appeal No. 49/STT/04-05 filed by the petitioner assessee was disposed of by Tribunal vide order dated 24th October, 2005, recording the following findings:-

“We have carefully considered the arguments advanced. We note that unlike the Max India Ltd. case referred to by the Ld. Counsel for the appellant company, the goods receipts brought on record in this case do not show the appellant company as a consignee. It is, therefore, necessary for the appellant company to bring on record further evidence to show that the transfer of title to the buyer was preceded by and not fol

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